Which of the following risk factors can result in auditors collecting more audit evidence? O A. The client is a manufacturer of cleansing products. Since COVID, hand sanitiser's sales have tripled. B. 40% of the company's assets are intangible assets. OC. All of the factors indicate less audit evidence is required. O D. The auditor did not detect any material misstatements in the client's financial reports in the past five financial years. O E. Cash reconciliation is performed by an accountant who is not involved in cash payment or booking transactions